2015 (11) TMI 331

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..... ugh notice has gone. Revenue explains that Revenue is aggrieved because of there was no levy of interest and penalty was not levied under Section 78 of the Finance Act,1994. 2. The submission of the Revenue that GTA service, Supply of Tangible Goods Service and Management, Maintenance & Repair Service were subject matter of adjudication and taxes were levied thereon. But penalty not being imposed .....

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..... penalty was levied under Section 78 of the Finance Act, 1994. Revenue has made the observations erroneously without any reason recorded in review order. Learned Adjudicating authority did not impose penalty under Section 78 of the Finance Act, 1994 in respect of GTA Service and Supply of Tangible Goods Service since tax liability was discharged under proviso to Section 73 (1) of Finance Act, 1994. .....

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